capital gains

• Capital gains tax

• Capital gains

• Capital Gains

RICHMOND Virginia Commonwealth basketball players Bradford Burgess and Brandon Rozzell look out from a billboard on I-95 South with a message for passers-by: "Our City, Your Team.

• The Virginian-Pilot and The Ledger-Star, Norfolk, VA
• April 27, 2011

• SEC v. Capital Gains Research Bureau, Inc., 375 U.S. 180 (1963)

U.S. Supreme Court S. E. C. v. CAPITAL GAINS BUREAU, 375 U.S. 180 (1963) 375 U.S. 180 SECURITIES AND EXCHANGE COMMISSION v. CAPITAL GAINS RESEARCH...

• U.S. Supreme Court

• Missouri AHC Holds Capital Gains And Interest Constituted Nonbusiness Income

The Missouri Administrative Hearing Commission has determined that capital gains from the sale of a taxpayer's interest in a commercial explosives bus...

• Mondaq Business Briefing
• United States Law Articles in English

• Corporation Tax Capital Gains Simplification.

Introduction The draft legislation for Finance Bill 2011 includes several provisions simplifying the avoidance rules for corporate capital gains, an...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• 26 CFR 1.904(b)-1 - Special rules for capital gains and losses.

• Code of Federal Regulations - Title 26: Internal Revenue

• Capital Gains Tax Far Too High

Warren Buffett was wrong to suggest that capital gains taxes are too low ("Calling Buffett's bluff," Comment & Analysis, Monday). They are actually much too high, since they force people to pay taxes when they sell a stock based on inflation that occurred after they bought it. Impoverished investors can be forced to pay capital gains taxes even during huge slumps in the stock market, when inflation masks the slump. Capital "gains" are not indexed for inflation; the seller pays tax not only on the real gain in purchasing power, but also on the illusory gain due to inflation. The liberal economist Alan Blinder, a former Federal Reserve Board member, conceded in 1980 that "most capital gains were not gains of real purchasing power at all, but simply represented the maintenance of principal...

• The Washington Times
• September 30, 2011

• Missouri AHC Holds Capital Gains And Interest Constituted Nonbusiness Income.

The Missouri Administrative Hearing Commission has determined that capital gains from the sale of a taxpayer's interest in a commercial explosives bus...

• Mondaq Business Briefing
• Nbr. 2012, January 2012

• Capital Gains

Background The United States Tax Code is a complicated document. The power to levy taxes on the U.S. population belongs to Congress, and th...

• Gale Encyclopedia of Everyday Law
• Taxes

• Qualifying For The Capital Gains Exemption For Small Business Stock.

I. Background. A. Enactment of exemption. The Creating Small Business Jobs Act of 2010, enacted in September 2010, created an exemption from capital...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• Issues in the Indexation of Capital Gains

The occasional bill has been introduced in Congress to index capital gains. In the current Congress, it is H.R. 6057. This would be a simple multiplication performed by the taxpayer, and it would adjust the dollar value of an asset's purchase price by the rate of inflation. Barring a rare deflation, this means reducing the taxable gain. The higher inflation has been during the years the investor held his asset, the more his tax liability would be cut by the inflation adjustment. Indexing capital gains would improve the fairness of the tax system in much the same way that indexing the individual income tax brackets has these past 20 years. Indexing capital gains will also improve the performance of the economy, as investors could predict their future tax liabilities more accurately.

• Special Report - Tax Foundation
• August 12, 2009